AF3D10 - Taxation 01 Sep 2023 - 31 Aug 2026 | Version 1
Associated Module Information
| Module Code: | AF3D10 | ||
|---|---|---|---|
| Module Title: | Taxation | ||
| Faculty: | Faculty of Business and Creative Industries | ||
| Faculty Group: | Accounting and Finance | ||
| Faculty Sub Group: | Accounting and Finance | ||
| Module Leader: | Teresa Marsh, Jared Davies | ||
| Module Team: | Nicola Gilbert, Rebecca Wright, Laurent Czechowski | ||
| First Intended Intake: | SEP 2023 | Final Year of Intake: | 2026 |
| Date Closed: | |||
| Credit Value: | 40 | Credit Level: | 6 |
| Language: | English | ||
| Percentage of Module Taught in Welsh: | 0 | ||
| Equivalent Module: | |||
| HECOS codes: | 100831 - taxation | ||
| HECOS Code Weighting: | 100 | ||
Document Version Information
| Version | 1 |
|---|---|
| Valid From | 01 Sep 2023 |
| Valid To | 31 Aug 2026 |
Module Aims
This module is one of six modules that form the Applied Skills Level of the ACCA Qualification.
Please note that aims, learning outcomes and content are based on the 2020 ACCA Taxation Syllabus & Study Guide. Latest versions of all ACCA Syllabus & Study Guide documents can be found at:
https://www.accaglobal.com/ca/en/student/exam-support-resources.html
Successful completion of the internal assessments for this module will allow a student to claim exemption from ACCA’s Taxation module.
Students may opt to sit ACCA’s external equivalent of this module.
The main aim of this module is to develop knowledge and skills relating to the tax system as applicable to individuals, single companies, and groups of companies.
Content Summary
This module is one of six modules that form the Applied Skills Level of the ACCA Qualification.
Please note that aims, learning outcomes and content are based on the 2020 ACCA Taxation Syllabus & Study Guide. Latest versions of all ACCA Syllabus & Study Guide documents can be found at:
https://www.accaglobal.com/ca/en/student/exam-support-resources.html
Successful completion of the internal assessments for this module will allow a student to claim exemption from ACCA’s Taxation module.
Students may opt to sit ACCA’s external equivalent of this module.
The main aim of this module is to develop knowledge and skills relating to the tax system as applicable to individuals, single companies, and groups of companies.
Learning and Teaching Methods
| Activity Type | Hours |
|---|---|
| Practical classes and workshops | 50 |
| Independent Study | 190 |
| Directed Study | 150 |
| Formative Assessment - Scheduled | 10 |
| Total Hours Selected | 400 |
Learning Outcomes
| # | Learning Outcome |
|---|---|
| LO1 | Explain the operation and scope of the tax system and the obligations of taxpayers and/or their agents and the implications of non-compliance |
| LO2 | Explain and compute the income tax liabilities of individuals and the effect of national insurance contributions (NIC) on employees, employers and the self-employed |
| LO3 | Explain and compute the chargeable gains arising on individuals |
| LO4 | Explain and compute the inheritance tax liabilities of individuals |
| LO5 | Explain and compute the corporation tax liabilities of individual companies and groups of companies |
| LO6 | Explain and compute the effects of value added tax on incorporated and unincorporated businesses |
| LO7 | Display competence in a range of soft/transferable skills |
Module Requisites
N/A
Assessment Criteria
| Assessment Category | Assessment Type | Description | Duration | Word Count | Weight (%) | Best of? | Pass Mark |
|---|---|---|---|---|---|---|---|
| Synchronous Onsite Assessment (Exam) | Onsite Closed Book Examination 1 | Time Constrained Assessment | 195 | 4200 | 70 | No | 40 |
| Asynchronous Assessment | Report 1 | Case study | 0 | 2000 | 30 | No | 40 |
Assessment Matrix
| Assessment Type | Learning Outcomes | ||||||
|---|---|---|---|---|---|---|---|
| LO1 | LO2 | LO3 | LO4 | LO5 | LO6 | LO7 | |
| Onsite Closed Book Examination 1 | ✔ | ✔ | ✔ | ✔ | ✔ | ✔ | ✘ |
| Report 1 | ✘ | ✔ | ✔ | ✘ | ✘ | ✘ | ✔ |